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1990 (2) TMI 119 - ITAT HYDERABAD-AExtract: .......njury to the profit earning apparatus of the assessee or had resulted in the sterilisation of its apparatus or asset, it fell to be treated only as a taxable revenue receipt. Accordingly, we uphold the orders of the authorities below in having included the sum of Rs. 10,000 as income of the assessee. 17. In the result, the appeal is partly allowed.
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